The total of the accounts payable column in the cash payments journal is posted to which side of the accounts payable account?

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In accounting, the accounts payable account is a liability account, which means it is recorded on the right side or credit side of the ledger. When transactions occur that add to the accounts payable, they are recorded as credits, and when payments are made against those liabilities, they are recorded as debits.

The cash payments journal reflects amounts being paid out, which reduces the total amount due to creditors. Therefore, when the total of the accounts payable column in the cash payments journal is posted, it represents a reduction in the liability of the accounts payable.

As payments are made to creditors, the accounts payable account is debited to signify that the obligation is being settled. Thus, the correct answer reflects the fact that postings from the cash payments journal to accounts payable result in debiting the account, thereby reducing it, which is a fundamental aspect of managing accounts payable in accounting practices.

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